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Income Tax Convention (1980) This is in response to your letter of March 15, 2000, wherein you requested a technical interpretation as to whether U.S. estate taxes charged on options to acquire shares of a U.S. public company held by a Canadian resident employee of a Canadian subsidiary of the U.S. public company on his or her death would be eligible for the credit under Article XXIX B(6) of the Canada-U.S. Income Tax Convention (1980). Comments We wish to advise you that we are not able to provide any comments at this time because the issue is under review with the Department of Finance. ...

Income Tax Convention (1980) This is in reply to your letter dated December 17, 1998, wherein you requested our views as to whether U.S. estate taxes charged on U.S. marketable securities held in a registered retirement savings plan ("RRSP") at the time the annuitant under the RRSP died were eligible for the credit under Article XXIX B(6) of the Canada-U.S. Income Tax Convention (1980). Comments We wish to advise you that we have not been able to provide any comments because the issue has been under review with the Department of Finance. ...

Income Tax Convention (1980) (the "Canada-U.S. Treaty") This is in reply to your letter of August 14, 1992 in which you requested our views on how to determine the number of days a non-resident person is present in Canada for the purposes of subparagraph 2(b) of Article XV of the Canada-U.S. ... Income Tax Convention (1942), it is our view that the comments also apply to paragraph 2(b) of Article XV of the Canada-U.S. ...

Les enfants ont donc signé une convention aux termes de laquelle l'actif net de la succession sera conservé en fiducie dans un compte distinct et administré par trois des enfants de la défunte. ... Questions 1) La convention signée par les héritiers de la personne décédée se qualifie-t-elle à titre de fiducie testamentaire aux fins de la Loi de l'impôt sur le revenu (la " Loi ")? ... Les quelques faits décrits dans la présente relatifs à la convention signée par les enfants ne sont pas suffisamment détaillés pour permettre de conclure à l'existence d'une fiducie de droit civil. ...

28 March 2018 External T.I. 2016-0672941E5- Par. 2 of Norway Other Income treaty Article Unedited CRA Tags Paragraph 2, Article 22 of Canada- Norway Income Tax Convention Principal Issues: Whether withholding tax on distributions from Canadian-resident trust to Norwegian XXXXXXXXXX entity will be reduced to 15% by operation of paragraph 2 of Article 22 of the Canada-Norway Income Tax Convention. ... Previous Rulings Views The requirement that the distribution from the trust be taxable in the state of residence is contained in a number of Canada’s tax conventions. This includes both the former (the “Former Israel Treaty”) and present income tax convention (the “Present Israel Treaty”) that Canada has entered into with Israel. ...

La première situation que vous décrivez implique une convention collective, signée par un employeur et le syndicat représentant ses employés. La convention contient une clause selon laquelle chaque employé doit obligatoirement remettre annuellement un montant déterminé à une fondation préétablie (organisme de bienfaisance enregistré). ... Dans la première situation que vous décrivez, il nous semble que les employés sont assujettis, en vertu de la convention collective, à l'obligation de remettre annuellement un montant préétabli à la fondation, ce qui empêcherait le montant remis d'être une donation. ...

13 January 2014 External T.I. 2013-0512581E5- Sale of shares of Brazilian corporation CRA Tags Treaties Article XIII 126 Treaties Article XXIV Principal Issues: Whether a taxable capital gain from the sale of shares of a company resident in Brazil is "income" for the purposes of paragraph 2 of Article 22 of the Canada-Brazil Income Tax Convention? Position: Yes Reasons: The CRA considers the term "income" in paragraph 2 of Article 22 of the Canada-Brazil Income Tax Convention to include taxable capital gains realized on the sale of shares of a Brazilian company. ... Paragraph 2 of Article 22 of the Treaty provides as follows: "Unless the provisions of paragraph 4 or 5 apply, where a resident of Canada derives income which, in accordance with the provisions of this Convention, may be taxed in Brazil, Canada shall allow as a deduction from the tax on the income of that person, an amount equal to the income tax paid in Brazil, including business-income tax and non-business-income tax. ...

.), telle qu'amendée (la « LIR ») et de la Convention fiscale Canada-Belgique (la « Convention ») à un paiement effectué par une société résidente du Canada en faveur d'une personne non-résidente du Canada et résidente de la Belgique à titre de redevance pour un droits d'auteur concernant la production ou la reproduction d'une oeuvre musicale utilisée dans une production cinématographique. ... Dans l'optique où l'impôt de la Partie XIII LIR s'appliquerait au paiement, est-ce que l'alinéa a) du paragraphe 3 de l'Article 12 de la Convention s'appliquerait de manière à ce que le Paiement soit exempt de ce dit impôt? ... Compte tenu des commentaires que nous avons donnés relativement à l'application de l'impôt de la Partie XIII LIR, il ne nous apparait pas nécessaire d'émettre des commentaires supplémentaires sur l'application de la Convention. ...

Income Tax Convention (as amended by the Third Protocol, effective in respect of tax withheld at source on January 1, 2005) (Treaty), periodic pension payments arising in Canada and paid to a resident of the U.K. are taxable only in the U.K. ... Paragraph 5 of the Income Tax Conventions Interpretation Act (ITCIA) defines the term "periodic pension payment" for purposes of Canada's income tax treaties, applicable to amounts paid after 1996. ... Income Tax Convention is currently under renegotiation – see the following news release from the Department of Finance: www.fin.gc.ca/treaties-conventions/notices/uk-ru-eng.asp We appreciate receiving comments and concerns about our programs and services. ...

À l'échéance de ce terme supplémentaire, les parties signent une convention d'achat notarié contenant une clause expresse à l'effet que le transfert de propriété a lieu le jour de la signature de cette convention. ... À l'échéance de ce délai additionnel, les parties signent une convention d'achat notarié contenant une clause expresse à l'effet que le transfert de propriété a lieu le jour de la signature de cette convention. ...